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Tax disputes in Nigeria are primarily resolved by the courts and the Tax Appeal Tribunal (TAT). The Constitution of the Federal Republic of Nigeria, 1999 (as amended) and the Taxes and Levies (Approved List for Collection) Act, LFN 2004 provide for the assessment and collection of taxes by the federal, states and local governments. The jurisdiction of the courts over tax disputes derives from whether the taxes are federal, state or local government taxes. Jurisdiction over taxes administered at both the federal and state levels, such as stamp duties, is determined by the legal personality of the taxpayer and for individuals, their place of residence.

The FCCPA defnes dominance in section 70(2) as a market situation where an undertaking enjoys a position of economic strength enabling it to prevent effective competition from being maintained on the relevant market and having the power to behave to an appreciable extent independently of its competitors

Private equity (PE) transactions in Nigeria can generally be classified into angel investing, venture capital, growth capital, buyouts (including management buyouts) and mezzanine financing

The Warsaw Convention 1929 was extended to Nigeria by the British  colonial government via an order known as the Carriage by Air  (Colonies, Protectorates and Other Trust Territories) Order 1953.  This Order was repealed by section 77 (1)(a) of the Civil Aviation Act  2006 (CAA 2006). Prior to its repeal, the applicability of the Warsaw  Convention as the basis for determining air carrier liability was upheld 

The FCCPA defines dominance in section 70(2) as a market situation where an undertaking enjoys a position of economic strength enabling it to prevent effective competition from being maintained on the relevant market and having the power to behave to an appreciable extent independently of its competitors, customers and ultimately consumers

The Warsaw Convention 1929 was extended to Nigeria by the British  colonial government via an order known as the Carriage by Air  (Colonies, Protectorates and Other Trust Territories) Order 1953.  This Order was repealed by section 77 (1)(a) of the Civil Aviation Act  2006 (CAA 2006). Prior to its repeal, the applicability of the Warsaw  Convention as the basis for determining air carrier liability was upheld 

The Electric Power Sector Reform Act, 2005 (EPSRA or “the Act”) is the principal legislation governing the structure and ownership of enti ties in the Nigerian Electricity Supply Industry (NESI). The EPSRA was passed for the purpose of unbundling the existing vertically integrated and state-owned Nigerian Electricity Power Authority (NEPA), creating an independent reg ulator for the industry – the Nigerian Electricity Regulatory Commission (NERC) – and achieving market liberalisation. The Act introduced several reforms including:

Tax disputes in Nigeria are primarily resolved by the courts and the Tax Appeal Tribunal (TAT). The Constitution of the Federal Republic of Nigeria, 1999 (as amended) and the Taxes and Levies (Approved List for Collection) Act, LFN 2004 provide for the assessment and collection of taxes by the federal, states and local governments. The jurisdiction of the courts over tax disputes derives from whether the taxes are federal, state or local government taxes. Jurisdiction over taxes administered at both the federal and state levels, such as stamp duties, is determined by the legal personality of the taxpayer and for individuals, their place of residence.

Nigeria’s communications sector is primarily regulated by the Nigerian Communications Act (NCA) and the Wireless Telegraphy Act (WTA). The NCA established the Nigerian Communications Commission (NCC), which is charged with the responsibility of regulating the communiction cation

What are the primary sources of law, regulation and practice relating to corporate governance? Is it mandatory for listed companies to comply with listing rules or do they apply on a ‘comply or explain’ basis?